Saturday, July 30, 2005
Jasper L. Cummings, Jr. (Alston & Bird, Atlanta) has published Arthur Andersen Lives to Fight Another Day (Maybe), 108 Tax Notes 463 (July 25, 2005), also available on the Tax Analysts web site as Doc 2005-14569, 2005 TNT 142-32. Here is the Introduction:
Chief Justice William H. Rehnquist authored a unanimous opinion of the United States Supreme Court that reversed and remanded for further proceedings consistent with the opinion of the criminal conviction of Arthur Andersen LLP for causing the destruction of its own documents related to its audit of Enron Corporation in 2001. If a cat may look at a king, a tax lawyer may ask what the Supreme Court was thinking.